NY 886774 - The tariff classification of bakers' supplies from Canada - United States International Trade Commision Rulings

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NY 886774

June 23, 1993

CLA-2-21:S:N:N7:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6599

Ms. Sandra B. Wilks
Tower Group International, Inc.
6730 Middlebelt Road
Romulus, MI 48174-2039

RE: The tariff classification of bakers' supplies from Canada

Dear Ms. Wilks:

In your letter dated May 21, 1993, on behalf of S. Gumpert Co. of Canada Ltd., you requested a tariff classification ruling.

Seven products are described in your letter. Angel Whyte Artificial Vanilla Flavour is composed of 52 percent glucose, 35.5 percent water, 10.5 percent ethyl alcohol,and 2 percent artificial flavor. Ye Olde Butter Emulsion Artificial Flavour consists of 77 percent water, 12.5 percent propylene glycol, 10 percent artificial flavor, and less than one percent each of xanthum gum and artificial color. Dark Spot Artificial Vanilla Flavour, Ten Spot Artificial Vanilla Flavour, and Canadian Special Artificial Vanilla Flavour are all made from 48.3 percent water, 43.3 percent glucose, 4.5 percent ethyl alcohol, 2.1 percent artificial flavors, and 1.6 percent caramel color. These five products are in liquid form, packed in 4-liter plastic bottles, and used as food flavorings.

The applicable subheading for these products will be 2106.90.6599, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other... other. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 2106.90.6599, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

If the Angel Whyte, Dark Spot, Ten Spot, and Canadian Special Artificial Vanilla Flavours are determined to be fit for beverage purposes, they may be subject to Federal Excise Tax. Such a finding must be made by the Bureau of Alcohol, Tobacco and Firearms. For further information you may contact:
Bureau of Alcohol, Tobacco and Firearms
Alcohol and Tobacco Laboratory
NBA Section
1401 Research Boulevard
Rockville, MD 20850

The question of classification for the All Purpose Cake Artificial Flavour (OLAV), and the Clear Set Glaze are being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington, D.C., 20229. A ruling will be issued to you from that office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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